SBL Syllabus Sept19 June20

Strategic
Business
Leader (SBL)
Syllabus and study guide
September 2019 to June 2020

Strategic Business Leader (SBL)
Summary of content
Introduction
1. Intellectual levels
2. Learning hours and educational
recognition
3. Guide to ACCA examination structure
4. Guide to ACCA examination
assessment
Strategic Business Leader
syllabus
5. Relational diagram linking Strategic
Business Leader with other exams
6. Overall aim of the syllabus
7. Main capabilities
8. Rationale
9. Approach to examining the syllabus
10. The syllabus
Strategic Business Leader
study guide
11. Detailed study guide
© ACCA 2019-2020 All rights reserved.

1.Intellectual levels 2.Learning hours and

education
The syllabus is designed to
progressively broaden and deepen the
recognition
knowledge, skills and professional
The ACCA qualification does not
values demonstrated by the student on
prescribe or recommend any particular
their way through the qualification.
number of learning hours for
examinations because study and
The specific capabilities within the
learning patterns and styles vary greatly
detailed syllabuses and study guides are
between people and organisations. This
assessed at one of three intellectual or
also recognises the wide diversity of
cognitive levels:
personal, professional and educational
circumstances in which ACCA students
Level 1: Knowledge and
find themselves.
comprehension
Level 2: Application and analysis
As a member of the International
Level 3: Synthesis and evaluation
Federation of Accountants, ACCA seeks
to enhance the education recognition of
Very broadly, these intellectual levels
its qualification on both national and
relate to the three cognitive levels at
international education frameworks, and
which the Applied Knowledge,
with educational authorities and partners
the Applied Skills and the Strategic
globally. In doing so, ACCA aims to
Professional exams
ensure that its qualification is recognised
are assessed.
and valued by governments, regulatory
authorities and employers across all
Each subject area in the detailed study
sectors. To this end, ACCA qualification
guide included in this document is given
is currently recognised on the education
a 1, 2, or 3 superscript, denoting
frameworks in several countries. Please
intellectual level, marked at the end of
refer to your national education
each relevant learning outcome. This
framework regulator for further
gives an indication of the intellectual
information.
depth at which an area could be
assessed within the examination.
Each syllabus is organised into main
However, while level 1 broadly equates
subject area headings which are further
with Applied Knowledge, level 2
broken down to provide greater detail on
equates to Applied Skills and level 3 to
each area.
Strategic Professional, some lower level
skills can continue to be assessed as
the student progresses through each
level. This reflects that at each stage of
study there will be a requirement to
broaden, as well as deepen capabilities.
It is also possible that occasionally some
higher level capabilities may be
assessed at lower levels.

3.Guide to ACCA assessment methods allow ACCA to

focus on testing students’ technical and
examination application skills, rather than, for
structure and example, their ability to perform simple
delivery mode calculations.
The structure and delivery mode of Strategic Professional

examinations varies. Strategic Business Leader is ACCA’s
case study examination at Strategic
Applied Knowledge Professional and is examined as a
The Applied Knowledge examinations closed book exam of four hours,
contain 100% compulsory questions to including reading, planning and
encourage candidates to study across reflection time which can be used
the breadth of each syllabus. These flexibly within the examination. There is
are assessed by a two-hour computer no pre-seen information and all exam
based examination. related material, including case
information and exhibits are available
Applied Skills within the examination. Strategic
The Corporate and Business Law exam Business Leader is an exam based on
is a two-hour computer-based objective one main business scenario which
test examination for English and Global. involves candidates completing several
For the format and structure of the tasks within which additional material
Corporate and Business Law or may be introduced. All questions are
Taxation variant exams, refer to the compulsory and each examination will
‘Approach to examining the syllabus’ in contain a total of 80 technical marks and
section 9 of the relevant syllabus and 20 Professional Skills marks.
study guide.
The other Strategic Professional exams
The other Applied Skills examinations are all of three hours and 15 minutes
(PM, TX-UK, FR, AA, and FM) duration. All contain two Sections and
contain a mix of objective and longer all questions are compulsory. These
type questions with a duration of three exams all contain four professional
hours for 100 marks. These are marks.
assessed by a three hour computer-
based exam. Prior to the start of each For September and December 2019
exam there will be time allocated for sessions, all Strategic Professional
students to be informed of the exam exams will be assessed by paper based
instructions. examination. From March 2020, these
exams will become available by
The longer (constructed response) computer based examination. More
question types used in the Applied Skills detail regarding what is available in your
exams (excluding Corporate and market will be on the ACCA global
Business Law) require students to website.
effectively mimic what they do in the
workplace. Students will need to use a With Applied Knowledge and Applied
range of digital skills and demonstrate Skills exams now assessed by computer
their ability to use spreadsheets and based exam, ACCA is committed to
word processing tools in producing their continuing on its journey to assess all
answers, just as they would use these
tools in the workplace. These

exams within the ACCA Qualification

using this delivery mode.
The question types used at Strategic

Professional again require students to
effectively mimic what they would do in
the workplace and, with the move to
CBE, these exams again offer ACCA the
opportunity to focus on the application of
knowledge to scenarios, using a range
of tools – spreadsheets, word
processing and presentations - not only
enabling students to demonstrate their
technical and professional skills but also
their use of the technology available to
today’s accountants.
ACCA encourages students to take time

to read questions carefully and to plan
answers but once the exam time has
started, there are no additional
restrictions as to when candidates may
start producing their answer.
Time should be taken to ensure that all

the information and exam requirements
are properly read and understood.
The pass mark for all ACCA

Qualification examinations is 50%.

4.Guide to ACCA generally examine the Finance Act

which was passed in the previous year.
examination Therefore, exams falling in the period 1
assessment June 2019 to 31 March 2020 will
examine the Finance Act 2018 and any
ACCA reserves the right to examine any examinable legislation which is passed
learning outcome contained within the outside the Finance Act before 31 July
study guide. This includes knowledge, 2018.
techniques, principles, theories, and
concepts as specified. For the financial For additional guidance on the
accounting, audit and assurance, law examinability of specific tax rules and
and tax exams except where indicated the depth in which they are likely to be
otherwise, ACCA will publish examined, reference should be made to
examinable documents once a year to the relevant Finance Act article written
indicate exactly what regulations and by the examining team and published on
legislation could potentially be assessed the ACCA website.
within identified examination sessions.
None of the current or impending
For most examinations (not tax), devolved taxes for Scotland, Wales, and
regulations issued or legislation passed Northern Ireland is, or will be,
on or before 31 August annually, will be examinable.
examinable from 1 September of the
following year to 31 August of the year
after that. Please refer to the
examinable documents for the exam
(where relevant) for further information.
Regulation issued or legislation passed

in accordance with the above dates may
be examinable even if the effective date
is in the future.
The term issued or passed relates to

when regulation or legislation has been
formally approved.
The term effective relates to when

regulation or legislation must be applied
to an entity transactions and business
practices.
The study guide offers more detailed

guidance on the depth and level at
which the examinable documents will be
examined. The study guide should
therefore be read in conjunction with the
examinable documents list.
For UK tax exams, examinations falling

within the period 1 June to 31 March will

5.Relational diagram linking Strategic Business

Leader with other exams
This diagram shows links between this exam and other exams preceding or
following it. This diagram indicates where students are expected to have
underpinning knowledge and where it would be useful to review previous learning
before undertaking study.
6.Overall aim of the syllabus
This syllabus and study guide is designed to help with planning study and to provide
detailed information on what could be assessed in any examination session.
The aim of the syllabus is to demonstrate organisational leadership and senior

consultancy or advisory capabilities and relevant professional skills, through the
context of an integrated case study.

7.Main capabilities
On successful completion of this paper, candidates should be able to:
A Apply excellent leadership and ethical skills to set the ‘tone from the top’ and
promote a positive culture within the organisation, adopting a whole organisation
perspective in managing performance and value creation.
B Evaluate the effectiveness of the governance and agency system of an

organisation and recognise the responsibility of the board or other agents
towards their stakeholders, including the organisation’s social responsibilities
and the reporting implications.
C Evaluate the strategic position of the organisation against the external

environment and the availability of internal resources, to identify feasible
strategic options.
D Analyse the risk profile of the organisation and of any strategic options identified,
within a culture of responsible risk management.
E Select and apply appropriate information technologies and data analytics, to

analyse factors affecting the organisation’s value chain to identify strategic
opportunities and implement strategic options within a framework of robust IT
security controls.
F Evaluate management reporting and internal control and audit systems to ensure
compliance and the achievement of organisation’s objectives and the
safeguarding of organisational assets
G Apply high level financial techniques from the Applied Skills exams in the
planning, implementation and evaluation of strategic options and actions.
H Enable success through innovative thinking, applying best in class strategies

and disruptive technologies in the management of change; initiating, leading and
organising projects,while effectively managing talent and other business
resources.
I Apply a range of Professional Skills in addressing requirements within the

Strategic Leader examination and in preparation for, or to support, current work
experience.

This diagram illustrates the flows and links between the main capabilities (sections)
of the syllabus and should be used as an aid to planning teaching and learning in a
structured way.

8.Rationale having in place responsible and ethical

leaders, having an awareness of who
they are responsible to This section also
The syllabus for Strategic Business covers personal and professional ethics,
Leader acts as the key leadership ethical frameworks – and professional
syllabus at the Strategic Professional values – as applied to a senior manager
level and is a substantial integrated or adviser’s role and as a guide to
examination. The examination requires appropriate behaviour and conduct in a
candidates to demonstrate a range of variety of situations. Clearly linked to
professional skills demanded by organisational leadership is the
effective leaders or in advising or existence of an effective governance
supporting senior management in structure within organisations in the
directing organisations. The syllabus broad context of the agency relationship.
therefore combines the main functions This aspect of the syllabus focuses on
of organisations in the context of the respective roles and responsibilities
leadership capability. of directors, the relevant committee
The main capabilities of the Strategic structures and the effective scrutiny of
Business Leader syllabus assume the performance of senior management,
essential technical skills and knowledge demonstrating their accountability by
have been acquired in theApplied reporting more widely and holistically to
Knowledge and Applied Skills stakeholders under an integrated
examinations where some of the core reporting <IR> framework.
capabilities of Strategic Business
Leader will have been introduced in a It is only after the fundamental
subject-specific context, such as organisational leadership and
governance, internal audit, control, risk, governance structures and values are in
finance, and management. The place thatstrategy can be determined
examination also draws upon a range of and the strategic position of the
ethical and professional skills acquired organisation can be assessed and
in the Ethics and Professional Skills strategic options evaluated and
module, which should be completed implemented.
before attempting any of the Strategic Evaluating strategic options, making
Professional examinations . . strategic choices and implementing
strategy requires the organisation’s
The Strategic Business Leader syllabus leaders, or their advisers, to fully
is covered in nine main sections with understand the risks involved so the
leadership, professionalism and ethics syllabus then examines the
and corporate governance used as the identification, assessment, and control
initial focus for the rest of the syllabus. of risk as a key aspect of responsible
Excellent leadership involves having a leadership and management. The
team of capable and responsible syllabus also includes a section relating
directors, setting an appropriate ‘tone to and applying IT and security controls
from the top’ and embedding at all levels of the organisation from
appropriate corporate and cultural strategic considerations including big
values within the organisation. data, cloud computing and e-business,
This is supported by a sound through to using IT in the management
governance structure and effective of information, controlling organisations,
management structures. The syllabus and in financial and organisational
begins by examining leadership and operations.This section also focuses on

the growing importance of ‘cyber

security’
To support the management of risk the

syllabus also addresses organisational
control in its wider context, including
internal audit, review, internal control,
and appropriate reporting to implement
and support effective governance,
including compliance issues related to
the safeguard of assets including data
security, and and decision-support
functions.
The syllabus includes financial aspects

of managing an organisation, including
evaluating available sources of finance
and key financial and management
accounting techniques to analyse
performance and to support decision-
making. Candidates need to be aware of
legal issues and of the financial
reporting and taxation implications of
strategic and investment decisions.
The syllabus finally focuses on

innovation, performance excellence and
change management to enable
organisational success and to
implement change through effective
organisational processes, IT solutions
and project management, including the
role of new and disruptive technologies
in transforming the nature of business
analysis and transactions.
The last section, which links to all the

others, is the Professional Skills section
which indicates the range of
professional skills that the candidate
must demonstrate in the exam which will
make them more employable, or if
already in work, will enhance their
opportunities for advancement.

9.Approach to The broad structure of each case will

give candidates information about an
examining the organisation from a range of sources,
syllabus such as the following:
The Strategic Business Leader syllabus  Interviews with staff

is examined using a 100% integrated  Survey results
case study, examining across a breadth  Board or organisation reports
of organisational functions. The case  Press articles/website extracts
content of each exam may use or draw  Organisation reports and <IR>
upon some or all of the main elements extracts
of the Integrated Reporting <IR>  Emails
Framework. The examination assesses  Memos
the technical capabilities that potential  Spreadsheets
leaders need to demonstrate in senior  Pictures
positions within organisations but will  Figures
also be focused on the following  Tables
professional skills and behaviours:  Diagrams
 Communication The basic structure of each exam will

Inform require the candidate to take on various
Persuade roles of organisational leaders,
Clarify consultants or advisers to senior
 Commercial acumen management. Therefore the
Demonstrate awareness examination could include requirements
Use judgement such as found in the following list:
Show insight
 Analysis  Analyse the external
Investigate
Enquire
environment, the organisation
Consider model and the internal
 Scepticism governance structures, culture
Probe and capabilities of the
Question organisation.
Challenge  Assess the position and evaluate
 Evaluation the performance of the
Assess organisation
Estimate  Consider the future outlook for
Appraise
the organisation
 Identify strategic problems and
opportunities
Each exam will therefore assess both
 Manage risks and identify
technical skills and the above
appropriate controls
professional skills. Whilst marks will be  Make strategic choices
awarded for the relevant technical points  Evaluate strategic choices using
that candidates make, up to 20% of the forecasting or decision-making
total marks within each exam will be techniques
allocated to these professional Skills, as  Decide on feasible and
determined by the requirements. sustainable solutions using
appropriate technologies

 Implement change and innovate 2. To allow adequate practice time

responsibly for case study assessment and
revision.
Guide to exam structure 3. To encourage and develop the

demonstration of professional
The examination is based on an skills to support the award of
integrated case study containing a Professional Skills marks.
number of assignments which will vary
at each examination. These In broad terms it is recommended that
assignments or tasks may require the Education Providers and students
candidate to take on different roles, should spend 50% more learning time in
depending on the situation. The number preparation for this examination than
of marks allocated to all these normally required for other exams at this
assignments or the sub-parts of these level. This includes direct contact time
will add up to 100 in total. Within the and guided learning time where a taught
total marks available, there are 20 programme is delivered, or self-study
Professional Skills marks. Usually each and revision time where the student is
task will contain some professional skills self-taught or uses distance-learning
marks which may vary by examination, programmes.
depending on the requirements. All
tasks must be completed.
The examination is of 4 hours duration,

but this includes Reading, Planning and
Reflection time (RPRT). This time can
be used flexibly at any time during the
exam.
Guidance on learning hours

The Strategic Business Leader
examination has a broader syllabus than
other exams at the Professional
Qualifying Level. The assessment style
as a fully integrated exam and the
substantial use of Professional Skills
marking to support technical marks,
requires more teaching and learning
time than in the other exams.
The additional time is required for the

following:
1. To cover the broader syllabus

content

3. Internal control and management

10.The syllabus reporting
A Leadership G Finance in planning and

decision-making
1. Qualities of leadership
2. Leadership and organisational 1. Finance function
culture 2. Financial analysis and decision-
3. Professionalism, ethical codes and making techniques
the public interest 3. Cost and management accounting
B Governance H Innovation, performance

excellence and change
1. Agency management
2. Stakeholder analysis and
organisational social responsibility 1. Enabling success: organising
3. Governance scope and approaches 2. Enabling success: disruptive
4. Reporting to stakeholders technologies
5. The board of directors 3. Enabling success: talent
6. Public sector governance management
4. Enabling success: performance
C Strategy excellence
5. Managing strategic change
1. Concepts of strategy 6. Innovation and change
2. Environmental issues management
3. Competitive forces 7. Leading and managing projects
4. The internal resources, capabilities
and competences of an organisation I Professional skills
5. Strategic choices
1. Communication
D Risk 2. Commercial acumen
3. Analysis
1. Identification, assessment and 4. Scepticism
measurement of risk 5. Evaluation
2. Managing, monitoring and mitigating
risk
E Technology and data analytics
1. Cloud and mobile technology

2. Big data and data analytics
3. E- business: value chain
4. IT systems security and control
F Organisational control and audit
1. Management and internal control

systems
2. Audit and compliance

11.Detailed study guide 3. Professionalism, ethical codes

and the public interest
A Leadership a) Evaluate organisational decisions

using the Tucker 5 question
1. Qualities of leadership approach.[2]
a) Explain the role of effective b) Describe and critically evaluate the

leadership and identify the key social responsibility of accountants
leadership traits effective in the acting in the public interest.[3]
successful formulation and
implementation of strategy and c) Assess management behaviour
change management.[3] against the codes of ethics relevant
to accounting professionals including
b) Apply the concepts of the IESBA (IFAC) or professional
entrepreneurship and body codes.[3]
‘intrapreuneurship’ to exploit
strategic opportunities and to d) Analyse the reasons for and resolve
innovate successfully.[3] conflicts of interest and ethical
conflicts in organisation.[3]
c) Apply in the context of organisation
governance and leadership qualities, e) Assess the nature and impacts of
the key ethical and professional different ethical threats and
values underpinning governance.[3] recommend appropriate safeguards
to prevent or mitigate such threats.[3]
2. Leadership and organisational
culture f) Recommend best practice for
reducing and combating fraud,
a) Discuss the importance of bribery and corruption to create
leadership in defining and managing greater public confidence and trust
organisational culture.[3] in organisations.[3]
b) Advise on the style of leadership B Governance

appropriate to manage strategic
change.[2] 1. Agency
c) Analyse the culture of an a) Discuss the nature of the principal-

organisation using the cultural web, agent relationship in the context of
to recommend suitable changes.[3] governance.[3]
d) Assess the impact of culture and b) Analyse the issues connected with
ethics on organisational purpose the separation of ownership and
and strategy. [3} control over organisation activity.[3]
2. Stakeholder analysis and social

responsibility
a) Discuss and critically assess the

concept of stakeholder power and

interest using the Mendelow model included as they change periodically

and apply this to strategy and and only high level priniciples will be
governance.[3] examined)
b) Evaluate the stakeholders’ roles, 4. Reporting to stakeholders

claims and interests in an
organisation and how they may a) Discuss the factors that determine
conflict.[3] organisational policies on reporting
to stakeholders, including
c) Explain social responsibility and stakeholder power and interests.[3]
viewing the organisation as a
‘corporate citizen’ in the context of b) Assess the role and value of
governance.[2] integrated reporting and evaluate the
issues concerning accounting for
3. Governance scope and sustainability.[2]
approaches
c) Advise on the the guiding principles,
a) Analyse and discuss the role and the typical content elements and the
influence of institutional investors in six capitals of an integrated report,
governance systems and structures, and discuss the usefulness of this
including the roles and influences of information to stakeholders.[3].
pension funds, insurance companies
and mutual funds.[2] d) Describe and assess the social and
environmental impacts that
b) Compare rules versus principles economic activity can have (in terms
based approaches to governance of social and environmental
and when they may be ‘footprints’ and environmental
appropriate.[3] reporting).[3]
c) Discuss different models of e) Describe the main features of

organisational ownership that internal management systems for
influence different governance underpinning environmental and
regimes (family firms versus joint sustainability accounting including
stock company-based models) and EMAS and ISO 14000.[2]
how they work in practice.[2]
f) Examine how the audit of integrated
d) Describe the objectives, content and reports can provide adequate
limitations of, governance codes assurance of the relevance and
intended to apply to multiple national reliability of organisation reports to
jurisdictions.[2] stakeholders.[2]
i) Organisation for economic
cooperation and development 5. The board of directors
(OECD) Report
ii) International corporate a) Assess the major areas of
governance network (ICGN) organisational life affected by issues
Global Governance Principles in governance.[3]
i) duties of directors and functions
(Note: Reference to specific versions of of the board (including setting a
the above documents are not responsible ‘tone’ from the top

and being accountable for the associated with determining

performance and impacts of the directors’ remuneration.[3]
organisation)
ii) the composition and balance of 6. Public sector governance
the board (and board
committees) a) Compare and contrast public sector,
iii) relevance and reliability of private sector, charitable status and
organisation reporting and non-governmental (NGO and quasi-
external auditing NGOs) forms of organisation,
iv) directors’ remuneration and including agency relationships,
rewards stakeholders’ aims and objectives
v) responsibility of the board for risk and performance criteria.[2]
management systems and
internal control b) Assess and evaluate the strategic
vi) organisation social responsibility objectives, leadership and
and ethics. governance arrangements specific
to public sector organisations as
b) Evaluate the cases for and against, contrasted with private sector.[3]
unitary and two-tier board
structures.[3] c) Explain democratic control, political
influence and policy implementation
c) Describe and assess the purposes, in public sector organisations.[3]
roles, responsibilities and
performance of Non-Executive d) Discuss obligations of the public
Directors (NEDs).[3] sector organisations to meet the
economy, effectiveness, efficiency (3
d) Describe and assess the importance ‘E’s) criteria and promote public
and execution of, induction and value.[3]
continuing professional development
of directors on boards of directors.[3]
C Strategy
e) Explain the meanings of ‘diversity’
1. Concepts of strategy
and critically evaluate issues of
diversity on boards
a) Recognise the fundamental nature
of directors.[3]
of strategy and strategic decisions
within different organisational
f) Assess the importance, roles
contexts.[2]
purposes and accountabilities of the
main committees within the effective
b) Explore the Johnson, Scholes and
governance:[3]
Whittington model for defining
elements of strategic management –
g) Describe and assess the general
the strategic position, strategic
principles of remunerating directors
choices and strategy into action.[3]
and how to modify directors’
behaviour to align with stakeholder
2. Environmental issues
interests: [3]
a) Assess the macro-environment of an
h) Explain and analyse the regulatory,
organisation using PESTEL.[3]
strategic and labour market issues

b) Assess the implications of strategic b) Discuss the capabilities required to

drift.[3] sustain competitive advantage.[2]
c) Evaluate the external key drivers of c) Discuss the contribution of

change likely to affect the structure organisational knowledge to the
of a sector or market.[3] strategic capability of an
organisation.[2]
d) Explore, using Porter’s Diamond, the
influence of national competitiveness d) Identify and evaluate the strengths
on the strategic position of an and weaknesses of an organisation
organisation.[3] and formulate an appropriate SWOT
analysis.[2]
e) Prepare scenarios reflecting different
assumptions about the future 5. Strategic choices
environment of an organisation.[3]
a) Assess the suitability, feasibility and
3. Competitive forces acceptability of different strategic
options to an organisation.[3]
a) Evaluate the sources of competition
in an industry or sector using b) Assess the opportunities and
Porter’s five forces framework.[3] potential problems of pursuing
different organisation strategies of
b) Analyse customers and markets product/market diversification from a
including market segmentation.[2] national, multinational and global
perspective.[3]
c) Apply Porter’s value chain to assist
orgainsations to identify value c) Advise on how the 7 ‘P’s, including
adding activities in order to create price-based strategies,
and sustain competitive differentiation and lock-in can help
advantage.[2] an organisation sustain its
competitive advantage.[3]
d) Advise on the role and influence of
value networks.[3] d) Apply the Boston Consulting Group
(BCG) and public sector matrix
e) Evaluate the opportunities and portfolio models to assist
threats posed by the environment of organisation in managing their
an organisation.[2] organisational portfolios.[3]
4. The internal resources, e) Recommend generic development

capabilities and competences of directions using the Ansoff matrix.[2]
an organisation
f) Assess how internal development, or
a) Identify and evaluate an business combinations, strategic
organisations strategic capability, alliances and partnering can be used
threshold resources, threshold to achieve business growth3 .[3]
competences, unique resources and
core competences.[3]

D Risk 2. Managing, monitoring and

mitigating risk
1. Identification, assessment and
measurement of risk a) Explain and assess the role of a risk
manager
a) Discuss the relationship between
organisational strategy and risk b) Evaluate a risk register and use heat
management strategy.[3] maps when identifying or monitoring
risk.[3]
b) Develop a framework for risk
management and establish risk c) Describe and evaluate the concept
management systems.[2] of embedding risk in an
organisation’s culture and values.[3]
c) Identify and evaluate the key risks
and their impact on organisations d) Explain and analyse the concepts of
and projects.[3] spreading and diversifying risk and
when this would be appropriate.[2]
d) Distinguish between strategic and
operational risks.[2] e) Explain, and assess the importance
of, risk transfer, avoidance,
e) Assess attitudes towards risk and reduction and acceptance (TARA).[3]
risk appetite and how this can affect
risk policy.[2] f) Explain and assess the benefits of
incurring or accepting some risk as
f) Discuss the dynamic nature of risk part of competitively managing an
and the ways in which risk varies in organisation organisation.[3]
relation to the size, structure and
development of an organisation E Technology and data
analytics
g) Recognise and analyse the sector
or industry specific nature of many 1. Cloud and mobile technology
organisation risks.[2]
a) Discuss from a strategic perspective
h) Assess the severity and probability the need to explore opportunities for
of risk events using suitable adopting new technologies such as
models.[2] cloud and mobile technology within
an organisation.[3]
i) Explain and assess the ALARP (as
low as reasonably practicable) b) Discuss key benefits and risks of
principle in risk cloud and mobile computing.[2]
assessment and how this relates to
severity and probability.[3] c) Assess and advise on using the
cloud as an alternative to owned
j) Explain and evaluate the concepts hardware and software technology
of related and correlated risk to support organisation information
factors.[3] system needs.[3]

2. Big data and data analytics b) Assess and advise on the adequacy
of information technology and
a) Discuss how information technology systems security controls for an
and data analysis can effectively be organisation.[3]
used to inform and implement
organisation strategy.[3] c) Evaluate and recommend ways to
promote cyber security.[3]
b) Describe big data and discuss the
opportunities and threats big data d) Evaluate, and if necessary,
presents to organisations.[2] recommend improvements or
changes to controls over the
c) Identify and analyse relevant data safeguard of information technology
for decisions about new product assets, to ensure the organisation’s
developments, marketing and ability to meet business objectives.[3]
pricing.[3]
F Organisational control and
3. E- business: value chain
audit
a) Discuss and evaluate the main
1. Management and internal control
organisation and market models for
systems
delivering e-business.[3]
a) Evaluate the key components or
b) Assess and advise on the potential
features of effective internal control
application of information technology
systems.[3]
to support e- business.[3]
b) Assess the need for adequate
c) Explore the characteristics of the
information flows to management for
media of e-marketing using the 6 ’I’s
the purposes of the management of
of Interactivity, Intelligence,
internal control and risk.[3]
Individualisation, Integration,
Industry structure and Independence
c) Evaluate the effectiveness and
of location.[2]
potential weaknesses of internal
control systems.[3]
d) Assess the importance of on-line
branding in e-marketing and
d) Discuss and advise on the
compare it with traditional
importance of sound internal control
branding.[2]
and compliance with legal and
regulatory requirements and the
e) Explore different methods of
consequences to an organisation of
acquiring and managing suppliers
poor control and non-compliance.[2]
and customers through exploiting e-
business technologies.[2]
e) Recommend new internal control
systems or changes to the
4. IT systems security and control
components of existing systems to
help prevent fraud, error or waste.[2]
a) Discuss from a strategic perspective
the continuing need for effective
information systems control within
an organisation.[3]

2. Audit and compliance transformed the finance function and

the role of the finance professional.[2]
a) Examine the need for an internal
audit function in the light of c) Evaluate alternative structures for
regulatory and organisational the finance function using business
requirements.[3] partnering, outsourcing and shared
or global business services.[3]
b) Justify the importance of auditor
independence in all client-auditor 2. Financial analysis and decision-
situations (including internal audit) making techniques
and the role of internal audit in
compliance.[3] a) Determine the overall investment
requirements of the organisation.[2]
c) Respond credibly to requests and
enquiries from internal or external b) Assess the suitability, feasibility and
auditors.[3] acceptability of alternative sources
of short and long term finance,
d) Justify the importance of having an including initial coin offerings (ICO),
effective internal audit committee available to the organisation to
overseeing the internal audit support strategy and operations.[3]
function.[2]
c) Review and justify on decisions to
e) Assess the appropriate responses to select or abandon competing
auditors’ recommendations.[3] investments or projects applying
suitable investment appraisal
3. Internal control and management techniques.[3]
reporting
d) Justify strategic and operational
a) Justify the need for reports on decisions taking into account risk
internal controls to shareholders.[3] and uncertainty.[3]
b) Discuss the typical contents of a e) Assess the broad financial reporting

report on internal control and audit.[2] and tax implications of taking
alternative strategic or investment
c) Assess how internal controls decisions.[2]
underpin and provide information for
reliable financial reporting.[3] f) Assess organisation performance
and position using appropriate
G Finance in planning and performance management
techniques, key performance
decision-making indicators (KPIs) and ratios.[3]
1. Finance function
3. Cost and management accounting
a) Explain the relationship between an
a) Discuss from a strategic perspective,
organisation’s financial objectives
the continuing need for effective cost
and its business strategy.[2]
management and control systems
within organisations.[3]
b) Discuss how advances in
information technology has

b) Evaluate methods of forecasting, b) Assess the value of the four view

budgeting, standard costing and (POPIT – people, organisation,
variance analysis in support of processes and information
strategic planning and decision technology) model to the successful
making.[3] implementation of organisation
change.[3]
c) Evaluate strategic options using
marginal and relevant costing 4. Enabling success: performance
techniques.[3] excellence
H Innovation, performance a) Apply the Baldrige model for world

class organisations to achieve and
excellence and change maintain business performance
management excellence.[3]
1. Enabling success: organising b) Assess and advise on how an

organisation can be empowered to
a) Advise on how an organisation reach its strategic goals, improve its
structure and internal relationships results and be more competitive.[3]
can be re-organised to deliver a
selected strategy.[3] 5. Managing strategic change
b) Advise on the implications of a) Apply Explore different types of

collaborative working and strategic change and their
partnering, such as franchising, implications.[2]
organisation process outsourcing,
shared services and global business b) Analyse the culture of an
services.[3] organisation using Balogun and
Hope Hailey’s contextual features.[3]
2. Enabling success: disruptive
technology c) Manage change in the organisation
using Lewin’s three stage model.[2]
a) Identify and assess the potential
impact of disruptive technologies 6. Managing Innovation and change
such as Fintech, including management
cryptocurrencies and blockchain.[3]
a) Evaluate the effectiveness of current
b) Assess the impact of new product, organisational processes.[3]
process,and service developments
and innovation in supporting b) Establish an appropriate scope and
organisation strategy.[2] focus for organisation process
change using Harmon’s process-
3. Enabling success: talent strategy matrix.[3]
management
c) Establish possible redesign options
a) Discuss how talent management can for improving the current processes
contribute to supporting organisation of an organisation.[2]
strategy.[3]

d) Assess the feasibility of possible b) Persuade using compelling and

redesign options.[3] logical arguments demonstrating the
ability to counter argue when
e) Recommend an organisation appropriate.[3]
process redesign methodology for
an organisation.[2] c) Clarify and simplify complex issues
to convey relevant information in a
7. Leading and managing projects way that adopts an appropriate tone
and is easily understood by the
a) Determine the distinguishing intended audience.[3]
features of projects and the
constraints they operate in.[2] 2. Commercial acumen
b) Discuss the implications of the triple a) Demonstrate awareness of

constraint of scope, time and cost.[2] organisational and wider external
factors affecting the work of an
c) Prepare a business case document individual or a team in contributing to
and project initiation document.[2] the wider organisational objectives.[3]
d) Analyse, assess and classify the b) Use judgement to identify key

costs and benefits of a project issues in determining how to
investment.[3] address or resolve problems and in
proposing and recommending the
e) Establish the role and solutions to be implemented.[3]
responsibilities of the project
manager and the project sponsor.[2] c) Show insight and perception in
understanding work-related and
f) Assess the importance of organisational issues, including the
developing a project plan and its key management of conflict,
elements.[3] demonstrating acumen in arriving at
appropriate solutions or outcomes.[3]
g) Monitor and formulate responses for
dealing with project risks, issues, 3. Analysis
slippage and changes.[2]
a) Investigate relevant information
h) Discuss the benefits of a post- from a wide range of sources, using
implementation and a post-project a variety of analytical techniques to
review.[2] establish the reasons and causes of
problems, or to identify opportunities
I Professional skills or solutions.[3]
1. Communication b) Enquire of individuals or analyse

appropriate data sources to obtain
a) Inform concisely, objectively, and suitable evidence to corroborate or
unambiguously, while being dispute existing beliefs or opinion
sensitive to cultural differences, and come to appropriate
using appropriate media and conclusions.[3]
technology.[3]

c) Consider information, evidence and recommending solutions or

findings carefully, reflecting on their decisions.[3]
implications and how they can be
used in the interests of the
department and wider organisational
goals.[3]
4. Scepticism
a) Probe deeply into the underlying

reasons for issues and problems,
beyond what is immediately
apparent from the usual sources and
opinions available.[3]
b) Question facts, opinions and

assertions, by seeking justifications
and obtaining sufficient evidence for
their support and acceptance.[3]
c) Challenge information presented or

decisions made, where this is clearly
justified, in a professional and
courteous manner; in the wider
professional, ethical, organisational,
or public interest.[3]
5. Evaluation
a) Assess and use professional

judgement when considering
organisational issues, problems or
when making decisions; taking into
account the implications of such
decisions on the organisation and
those affected.[3]
b) Estimate trends or make reasoned

forecasts of the implications of
external and internal factors on the
organisation, or of the outcomes of
decisions available to the
organisation.[3]
c) Appraise facts, opinions and

findings objectively, with a view to
balancing the costs, risks, benefits
and opportunities, before making or

Summary of changes to Strategic Business Leader (SBL)
ACCA periodically reviews its qualification syllabuses so that they fully meet the needs of
stakeholders such as employers, students, regulatory and advisory bodies and learning providers.
The main areas of change to the syllabus are summarised in the table below.
Section and subject area Syllabus content
C5 Strategic choices f) Assess how internal development, or

business combinations, strategic
alliances and partnering can be used to
achieve business growth3
G2 Financial analysis and b) Assess the suitability, feasibility and
decision-making techniques acceptability of alternative sources of
short and long term finance, including
initial coin offerings (ICO), available to
the organisation to support strategy
and operations.[3]
. H1 Enabling success: organising b) Advise on the implications of

collaborative working and partnering,
such as franchising, organisation
process outsourcing, shared services
and global business services.[3]
H2 Enabling success: disruptive a) Identify and assess the potential

technology impact of disruptive technologies such
as Fintech, including cryptocurrencies
and blockchain.[3]
B3 Governance scope and d) Describe the objectives, content and

approaches limitations of, governance codes
intended to apply to multiple national
jurisdictions [2]
i) Organisation for economic
cooperation and development
(OECD) Report
ii) International corporate
governance network (ICGN)
Global Governance Principles
(Note: Reference to specific versions of
the above documents are not
included as they change periodically
and only high level priniciples will be
examined )

SBL Syllabus Sept19 June20

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Strategic

September 2019 to June 2020

© ACCA 2019-2020 All rights reserved.

1.Intellectual levels 2.Learning hours and

© ACCA 2019-2020 All rights reserved.

3.Guide to ACCA assessment methods allow ACCA to

The structure and delivery mode of Strategic Professional

© ACCA 2019-2020 All rights reserved.

exams within the ACCA Qualification

The question types used at Strategic

ACCA encourages students to take time

Time should be taken to ensure that all

The pass mark for all ACCA

© ACCA 2019-2020 All rights reserved.

4.Guide to ACCA generally examine the Finance Act

Regulation issued or legislation passed

The term issued or passed relates to

The term effective relates to when

The study guide offers more detailed

For UK tax exams, examinations falling

© ACCA 2019-2020 All rights reserved.

5.Relational diagram linking Strategic Business

6.Overall aim of the syllabus

The aim of the syllabus is to demonstrate organisational leadership and senior

© ACCA 2019-2020 All rights reserved.

B Evaluate the effectiveness of the governance and agency system of an

C Evaluate the strategic position of the organisation against the external

E Select and apply appropriate information technologies and data analytics, to

H Enable success through innovative thinking, applying best in class strategies

I Apply a range of Professional Skills in addressing requirements within the

© ACCA 2019-2020 All rights reserved.

© ACCA 2019-2020 All rights reserved.

8.Rationale having in place responsible and ethical

© ACCA 2019-2020 All rights reserved.

the growing importance of ‘cyber

To support the management of risk the

The syllabus includes financial aspects

The syllabus finally focuses on

The last section, which links to all the

© ACCA 2019-2020 All rights reserved.

9.Approach to The broad structure of each case will

The Strategic Business Leader syllabus  Interviews with staff

 Communication The basic structure of each exam will

© ACCA 2019-2020 All rights reserved.

 Implement change and innovate 2. To allow adequate practice time

Guide to exam structure 3. To encourage and develop the

The examination is of 4 hours duration,

Guidance on learning hours

The additional time is required for the

1. To cover the broader syllabus

© ACCA 2019-2020 All rights reserved.

3. Internal control and management

A Leadership G Finance in planning and

B Governance H Innovation, performance

E Technology and data analytics

1. Cloud and mobile technology

F Organisational control and audit

1. Management and internal control

© ACCA 2019-2020 All rights reserved.

11.Detailed study guide 3. Professionalism, ethical codes

A Leadership a) Evaluate organisational decisions

a) Explain the role of effective b) Describe and critically evaluate the

b) Advise on the style of leadership B Governance